SF 4614

as introduced - 91st Legislature (2019 - 2020) Posted on 05/15/2020 07:42am

A bill for an act
relating to economic development; providing payments to essential workers during
the COVID-19 pandemic; exempting payments from income tax.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

Section 1. new text begin SHORT TITLE.
new text end

new text begin This act may be referred to as the "Minnesota Heroes Act."
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Sec. 2. new text begin APPRECIATION PAYMENTS TO ESSENTIAL WORKERS.
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new text begin (a) The commissioner of employment and economic development must pay $250 to
each eligible essential worker who applies for payment and meets the requirements under
this section.
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new text begin (b) Applicants must apply to the commissioner of employment and economic development
on a form prescribed by the commissioner by October 31, 2020. The application must include
a certification from the applicant to the commissioner that the applicant is an eligible essential
worker as defined in this section. The commissioner must issue all payments by December
31, 2020.
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new text begin (c) The amount necessary to pay the grants under this section is appropriated to the
commissioner of employment and economic development from the general fund in fiscal
year 2020 and is available until December 31, 2020.
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new text begin (d) The commissioner of management and budget must determine whether any of the
expenditures an appropriation is made for under this section is an eligible use of federal
funding received under the Coronavirus Aid, Relief, and Economic Security (CARES) Act,
Public Law 116-136, title V. If the commissioner of management and budget determines
an expenditure is eligible for funding under title V of the CARES Act, the amount for the
eligible expenditure is appropriated from the account where CARES Act money has been
deposited and the corresponding amount appropriated under this section cancels to the
general fund.
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new text begin (e) For purposes of this section, "eligible essential worker" means a person who:
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new text begin (1) performs work that cannot be done at the person's home or residence through telework
or virtual work and can be done only at a place of work outside of the person's home or
residence, and is an exempt critical sector worker as described under Executive Order 20-20,
as extended, amended, and otherwise modified by Executive Order 20-33, Executive Order
20-48, and any related executive orders issued under Minnesota Statutes, section 12.21 or
12.31;
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new text begin (2) worked in a critical sector at least 20 hours each week beginning after March 25,
2020, up through the earlier of:
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new text begin (i) the date of application for payment under this section; or
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new text begin (ii) the termination, rescission, or expiration of the requirement that all persons currently
living within the state are ordered to stay at home or in their place of residence except to
engage in the exempt activities and critical sector work as described under Executive Order
20-20, and extended, amended, and otherwise modified by Executive Order 20-33, Executive
Order 20-48, and any related executive orders issued under Minnesota Statutes, section
12.21 or 12.31;
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new text begin (3) has a taxable net income, as defined in Minnesota Statutes, section 290.01, subdivision
22, of no more than $40,000; and
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new text begin (4) has not directly received public financial assistance as a result of the COVID-19
pandemic, including but not limited to unemployment insurance payments or the federal
Families First Coronavirus Response Act.
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new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
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Sec. 3. new text begin INCOME TAX SUBTRACTION.
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new text begin The amount of any payment received under section 2 is a subtraction for the purposes
of Minnesota Statutes, section 290.0132, subdivision 1, or 290.0134, subdivision 1.
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new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for taxable years beginning after December
31, 2019, and before January 1, 2021.
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